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Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
Find out if you need to update your VAT Return, make the correction online or use the VAT652 form to notify HMRC about errors.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
How and when you can apply zero-rated VAT to exported goods.
Find out when transactions involving land and buildings are exempt from VAT.
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
Find out which country’s VAT rules to use when supplying services abroad.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Use this form if you've received a letter or email from HMRC asking you to send details to support your VAT repayment claim.
From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse…
Use this online service (VAT126) to claim back VAT if you're exempt from it as a local authority, academy, public body or eligible charity.
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activities.
How to get VAT relief if you’re buying goods because of your disability.
Find out what records you must keep and how to keep them if you're registered for VAT.
Check when you can use postponed VAT accounting to declare and recover import VAT on the same VAT Return.
Find out when and at what rate you need to charge VAT if you supply food and drink for catering or takeaway.
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